Europe EU
Founders pursuing the Impatriati regime, Italy
The Impatriati relocation regime (Decreto Internazionalizzazione) exempts 50% to 70% of Italian source employment / self employment income from IRPEF for 5+5 years for qualifying inbound talent. Combined with the Mezzogiorno regional credit (south Italy investments up to 30% credit) makes Italy competitive for senior hires.
Start setup {placement} 4 min · no card required
Corp tax
24%
Fastest setup
5 weeks
Tax treaties
95
Region
Europe
What you'll need
- No resident director required
- Local registered office required
- No substance requirement
- Minimum capital: EUR 1
- Administrative language: Italian
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 24%
- Effective rate ~27.9%
- Tax treaties 95
- VAT rate 22%
- Withholding on dividends 26%
Key treaty partners
FranceGermanySpainUSASwitzerlandNetherlands
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
You want a lean, fast incorporation
Italian S.r.l. requires a notarial deed (atto costitutivo) plus Camera di Commercio registration. End to end 5 weeks vs around 24 hours in the UK or Estonia. The IRAP regional surcharge adds 3.9% on top of IRES, so effective rate is ~27.9% — one of the highest in the EU.